Upon successful completion of this course, participants will be able to: Describe the different principles contained within the AICPA Code of Professional Conduct. Specify the different types of harassment. Describe the types of discreditable acts stated in the AICPA Code of Professional Conduct. Explain the accountant's obligations related to the release of confidential information. Specify the policies that may apply to the release of confidential information. Identify the characteristics of false or misleading promotional efforts. Describe the obligations of the accountant in relation to the delivery of records to a client. Specify the obligations of the accountant in regard to conflicts of interest. Describe the different types of threats to an accountant's ability to comply with the AICPA Code of Professional Conduct. Specify the differences between deontology and consequentialism. Explain how the difference principle can be applied to real-world situations. Specify the situations in which the holder of an Alaska certificate cannot engage in the practice of public accounting. Recall the educational and experience requirements for an Alaska CPA. Recall the reciprocity requirements in Alaska. Specify the office supervision requirements in Alaska. State the circumstances under which one's CPA license may be suspended in Alaska. Identify the prohibitions on the use of the CPA name and related acronyms in Alaska. Specify the ownership rules for CPA working papers in Alaska.

Public Interest Principle Discrimination and Harassment in Employment Practices Failure to File a Tax Return or Pay a Tax Liability Negligence in the Preparation of Financial Statements or Records Disclosing Confidential Information without Permission Conflicts of Interest Ethical Conflicts Kohlberg's Stages of Moral Development The Stages of Moral Development as Applied to Accounting Virtue Ethics Ethical Egoism